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PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE IX. TAXATION

CHAPTER 62. TAXATION OF INCOMES

COLLECTION

Chapter 62: Section 42. Liability of fiduciaries

Section 42. Executors, administrators, trustees or other fiduciaries shall be personally liable for any tax under this chapter which is assessed on income received by them and may be allowed in their accounts for the amounts paid by them.